Key messages

  • The construction of a public mausoleum in a public cemetery requires approval from the department's Secretary.
  • Cemetery trusts must submit a detailed proposal for a new mausoleum to the department.
  • The costs and returns of building a new mausoleum must be calculated using the Mausoleum construction finance model.

Under s. 22 of the Cemeteries and Crematoria Act 2003 a cemetery trust must apply to the department's Secretary for approval to establish a public mausoleum in a public cemetery for which it is responsible. The trust must submit a detailed project proposal to the manager of the Cemeteries and Crematoria Regulation Unit.

Market analysis (demand)

The trust must provide clear evidence that there is demand for the new mausoleum. When demonstrating this demand, the trust should, at a minimum:

  • outline the consultation process it has undertaken with the community to determine demand
  • provide the results of relevant surveys
  • support its analysis with data from the Australian Bureau of Statistics.

The trust will also need to demonstrate that it has considered what impact constructing a new mausoleum will have on other trusts with similar services in the immediate catchment area. A copy of the market analysis must be included in the application.

Actuarial analysis

The actuarial report must be undertaken by a registered actuary. The actuary will be expected to provide a report which confirms the trusts marketing and financial assumptions and the expected return on investment on the proposed mausoleum project. A copy of the actuarial report must be provided to the department as part of the trust's application.

Purchasing processes

All purchases made by a cemetery trust must comply with Victorian Government Purchasing Board policies. The application must include details of the procurement process that the trust will undertake.

Mausoleum construction finance model

All project costs need to be accounted for and assessed against projected revenue streams. The trust must demonstrate that the project's return on investment will exceed a risk-free market-based return. This will ensure that the allocated funds are put to the best use and that the project is financially viable.

The trust must use the department's Mausoleum construction finance model, designed in Microsoft Excel format, to report the project costs. The trust must provide both a printed and an electronic version of the completed Excel workbook with its application. The trust will need to have access to all project costs and projected sales figures in order to complete the workbook developed for the model.

Note that Microsoft Excel is required to complete the model. See the Mausoleum construction finance model user guide  for information on how to use the model.

Building and construction information

In its application to the department's Secretary, the trust will need to give an undertaking that it intends to:

  • obtain working drawings and written certification -- signed by an architect registered in an Australian state or territory, or by a civil engineer registered as a building practitioner in the state of Victoria -- to the effect that the design, construction and completion of the mausoleum will be undertaken according to the current Cemeteries and Crematoria Regulations 2005 and Australian Standard: Above-ground burial structures (AS 4425-1996), and all subsequent amendments thereof
  • obtain advice from the local council's planning department about any specific requirements in relation to planning approvals (note that it may not be necessary to obtain a building permit)
  • prepare a maintenance budget for the upkeep of the mausoleum
  • develop an asset maintenance manual, including an annual maintenance logbook.